Self-employed (autónomo) vs Private limited company (SL) — tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Self-employed (autónomo) | Private limited company (SL) | |
|---|---|---|
| Description | Progressive IRPF on real income + RETA contributions ~31.4%. | Corporate tax 25% (15% new companies, 2 years); dividends 19%. |
Official sources
- Agencia Estatal de Administración Tributaria (AEAT) — Corporate & personal income tax